Recently, research on IRS-assisted communications has received tremendous attention for wireless communications due to its potential applications in improving the coverage, energy-efficiency and data-rates . In the seminal work on IRS [1]}, a mathematical model for IRS-assisted communication is presented. The extension of the proposed model by employing beamforming-based design to model the IRS is presented [2]}. In [3]}, a detailed physical channel model considering the physical dimensions of IRS, element spacing, and radiation pattern is proposed and the relation between the size of IRS and path-loss is numerically established. In [4]}, the impacts of overheads resulting due to feedback on the spectral efficiency are analyzed. In [5]}, authors investigate theoretical performance limits of IRS-assisted communication systems using a binary modulation scheme. In [6]}, a modeling framework for IRS-assisted communications using stochastic geometry is proposed. Performance comparison considering reflection probability defined as the availability of reflected path between transmitter and receiver with and without the IRS-coated obstacles is provided. Similarly, using the stochastic geometry approach, the application of IRS to mitigate the coverage holes in dense-urban environments is explored in [7]}. In [8]}, authors develop closed-form expression for reflected power from IRS using the general scalar theory of diffraction and the Hygens-Fresnel principle as a function of the transmitter/receiver and IRS distance, phase-transformation applied by IRS and the size of IRS. The proposed approach identify the conditions in which IRS behaves as an anomalous reflector resulting in the path loss proportional to the summation of distances between the transmitter-IRS and IRS-receiver. In [9]}, IRS-assisted communication is compared with the decode-and-forward relaying and relationship between the size of IRS and corresponding performance gain is derived. The \(N^2\)  power scaling law of IRS is revisited in [10]} and it is shown that with an increasing number of IRS elements, when the far-field assumption is no longer valid, power scaling does not change by the \(N^2\)  factor, where \(N\)  . denotes the total number of elements in the IRS.
